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A behavior is likely to have strong momentum if
Ending Inventory
The total value of all inventory a company has in stock at the end of an accounting period.
Variable Production Costs
Costs that vary in proportion to the level of production or business activity.
Variable Costing
An accounting method that only takes into account the variable production costs (direct materials, direct labor, and variable manufacturing overhead) when calculating product cost.
Period Cost
Expenses that are not directly tied to production and are expensed in the period they are incurred, such as selling, general, and administrative expenses.
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